Justification of Form

Delegation Orders.htm

Form 14242 - Reporting Abusive Tax Promotions or Preparers

Justification of Form

OMB: 1545-2219

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 Delegation Orders
Internal Revenue Service

Order No. SB/SE 4.60

Small Business/Self Employed Division

DELEGATION ORDER
 

Authority for Delegation:
Treas. Reg. 301.7701-9(b)-(c)
Delegation Order No. 193
IRC 6700, 6701 & 7408
Date of Issue:

April 1, 2002

Effective Date:
 
April 1, 2002

Subject: Functions Related to Potential Promoter/Tax Shelter Cases
 


The authority to authorize investigations of promoters; and to perform, or to direct others under his or her supervision and control to perform, the following activities:

  • conducting initial research and classification of potential promoter and abusive tax scheme cases,
  • requesting MACS or other related research,
  • building promoter investigation cases, and
  • forwarding such cases to PSP,

is delegated to:

Program Manager, SBSE Promoter Lead Development Center
(including persons acting in this capacity)

 

 

 

To the extent that authority previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified.

Redelegation:
[X] Authority may not be redelegated

[  ] Authority may be redelegated as specified
      in text

Signature:

____/s/Richard J. Morgante______
Division Commissioner
 

Effect on other Documents:

None

Distribution:

All SB/SE Managers


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